References: Order 3697/2016; Law 227/2015
In the Official Gazette no. 65 from 26 January 2017, it was published the Order no. 3697/2016 of the ANAF President for the approval of the form 603 regarding the exemption from payment of the health insurance contribution (CASS) for certain categories of individuals.
You may find below the main provisions regarding the Sworn statement for exemption from payment of the health insurance contribution – form 603.
This statement represents a tool through which are exempt from payment of the health insurance contribution (CASS) the individuals who meet the following conditions:
Categories of individuals
The following categories of individuals, who have a social insurance in another country, may submit form 603 in order to be exempted from paying the CASS in Romania:
The form 603 is submitted to the tax authority to which the individual has the obligation to declare the revenues obtained in respect of which CASS is due.
The form must be submitted along with the justifying documents that certify a person's right to request exemption from CASS, respectively Portable document A1 for EU Member States or Certificate regarding the applicable law, for the other states.
Revenues subject to withholding tax
For the revenues for which CASS is withheld (for example, salary revenues or assimilated) in order to be exempted from paying the health insurance contribution, the individuals have the obligation to make available to the income payer the justifying documents (portable document A1, certificate), along with a sworn statement regarding the inclusion in one of the exempted categories, similar to form 603.
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